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jeasiq-1601
Adopting IPSASs and its impact on the quality of financial reporting and performance evaluation in Iraqi government units
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Abstract

     Performance evaluation is of great importance in all countries of the world, because it has a prominent and effective role in determining the efficiency and effectiveness of the optimal use of available resources, which are rare and important in achieving the desired objectives. With the continued growth of public spending and the limited resources, the State seeks to achieve its objectives through its units with minimal expenditure or deficit, rationality and wastefulness in the spending. In many countries, particularly developing countries, reforms are made in the public sector to achieve that goal through the adoption of IPSAS, which is reflected in the development of the government accounting system and the quality of financial reporting, which is reflected in the development and improvement of the performance appraisal process. The aim of the research is to convert government accounts based on cash basis to accrual basis under IPSAS in a specific unit of government, and to indicate the impact of the transition to IPSAS on the quality of financial reporting and evaluation of the performance of the unit after conversion.

A number of conclusions were reached, the most important of which are the following:

  1. The quality of the reporting affects the quality of the performance evaluation by providing information that is characterized by transparency, credibility and objectivity.
  2. The main objective of the evaluation is to achieve the objectives without the waste of public money and the lowest possible cost, and to optimize the utilization of resources available to the unit, depending on the quality of financial reporting as one of the sources of the process of performance evaluation, and that the most important step or stage in the process of measurement and evaluation performance is quality Report the results of the measurement and evaluation process to the relevant parties to reach the main objective of the evaluation.

          The main recommendations of the research are:

  1. The need for the competent authorities to establish local standards to achieve full adoption of international accounting standards in the public sector.
  2. The need for the attention of government units to evaluate performance and to help make sound decisions regarding the allocation and expenditure of public funds.

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Publication Date
Fri Jun 30 2017
Journal Name
Journal Of Engineering
Adsorption of Mefenamic Acid From Water by Bentonite Poly urea formaldehyde Composite Adsorbent
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Poly urea formaldehyde –Bentonite (PUF-Bentonite) composite was tested as new adsorbent
for removal of mefenamic acid (MA) from simulated wastewater in batch adsorption
procedure. Developed a method for preparing poly urea formaldehyde gel in basic media by
using condensation polymerization. Adsorption experiments were carried out as a function of
water pH, temperature, contact time, adsorbent dose and initial MA concentration .Effect of
sharing surface with other analgesic pharmaceuticals at different pH also studied. The
adsorption of MA was found to be strongly dependent to pH. The Freundlich isotherm model
showed a good fit to the equilibrium adsorption data. From Dubinin–Radushkevich model the
mean free

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Publication Date
Sun Mar 01 2020
Journal Name
Baghdad Science Journal
Dynamic Response of a Nonlinear Fabry-Perot Etalon for Various Medium Response Times
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     In this work, the switching nonlinear dynamics of a Fabry-Perot etalon are studied. The method used to complete the solution of the differential equations for the nonlinear medium. The Debye relaxation equations solved numerically to predict the behavior of the cavity for modulated input power. The response of the cavity filled with materials of different response time is depicted. For a material with a response time equal to = 50 ns, the cavity switches after about (100 ns). Notice that there is always a finite time delay before the cavity switches. The switch up time is much longer than the cavity build-up time of the corresponding linear cavity which was found to be of the order of a few round-trip ti

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Publication Date
Fri May 01 2020
Journal Name
Civil Engineering Journal
Post-Fire Behavior of Post-Tensioned Segmental Concrete Beams under Monotonic Static Loading
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This paper presents a study to investigate the behavior of post-tensioned segmental concrete beams that exposed to high-temperature. The experimental program included fabricating and testing twelve simply supported beams that divided into three groups depending on the number of precasting concrete segments. All specimens were prepared with an identical length of 3150 mm and differed in the number of the incorporated segments of the beam (9, 7, or 5 segments). To simulate the genuine fire disasters, nine out of twelve beams were exposed to a high-temperature flame for one hour. Based on the standard fire curve (ASTM – E119), the temperatures of 300◦C (572◦F), 500◦C (932◦F), and 700◦C (1292◦F) were adopted. Consequently,

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Publication Date
Tue Jun 01 2021
Journal Name
Iop Conference Series: Earth And Environmental Science
Adsorption of heavy metal ions using activated carbon derived from Eichhornia (water hyacinth)
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Abstract<p>Removal of heavy metal ions such as, cadmium ion (Cd <sup>2+</sup>) and lead ion (Pb <sup>2+</sup>) from aqueous solution onto Eichhornia (water hyacinth) activated carbon (EAC) by physiochemical activation with potassium hydroxide (KOH) and carbon dioxide (CO<sub>2</sub>) as the activating agents were investigated. The Eichhornia activated carbon was characterized by Brunauer Emmett Teller (BET), Fourier Transform Infrared spectroscopy (FTIR), and Scanning Electron Microscopy (SEM) techniques. Whereas, the effect of adsorbent dosage, contact time of pH, and metal ion concentration on the adsorption process have been investigated using the batch process t</p> ... Show More
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Publication Date
Sun Jun 30 2013
Journal Name
Al-kindy College Medical Journal
Preparation of Vaccine against Diabetic Foot Pathogenic Bacteria Using Low Level Diode Laser
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Background: Since the invention of laser in 1960, lasers have been developed and approved in many fields. Lasers can now be regarded as practical tools with unique properties that have been utilized effectively in several applications in fields of medical and biological sciences.Objectives: The aim of the current study was to preparation of vaccines (live attenuated and killed) by irradiation of the bacteria by the low level diode laser.Methods: six bacterial isolates were isolated from human samples of diabetic foot infections, which used for preparation of vaccines. The experiment was conducted on fifteen adult male rabbits; they were divided into three groups with 5 rabbits each. Blood samples were collected from the marginal ear vein

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Publication Date
Tue Feb 28 2017
Journal Name
Journal Of Engineering
Removal of Lead (II) from Aqueous Solution Using Chitosan Impregnated Granular Activated Carbon
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The use of biopolymer material Chitosan impregnated granular activated carbon CHGAC as adsorbent in the removal of lead ions  pb.2+   from aqueous solution was studied using batch adsorption mode. The prepared CHGAC was characterized by Scanning Electronic Microscopy (SEM) and atomic-absorption  pectrophotometer. The adsorption of lead ions onto Chitosan-impregnated granular activated carbon was examined as a function of adsorbent weight, pH and
contact time in Batch system. Langmuir and Freundlich models were employed to analyze the resulting experimental data demonstrated that better fitted by Langmuir isotherm model than Freundlich model, with good correlation coefficient. The maximum adsorption capacity calculated f

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Publication Date
Mon Feb 01 2021
Journal Name
Journal Of Engineering
Decolorizing of Malachite Green Dye by Adsorption Using Corn Leaves as Adsorbent Material
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This paper presents the ability to use cheap adsorbent (corn leaf) for the removal of Malachite Green (MG) dye from its aqueous solution. A batch mode was used to study several factors, dye concentration (50-150) ppm, adsorbent dosage (0.5-2.5) g/L, contact time (1-4) day, pH (2-10), and temperature (30-60)   The results indicated that the removal efficiency increases with the increase of adsorbent dosage and contact time, while inversely proportional to the increase in pH and temperature. An SEM device characterized the adsorbent corn leaves. The adsorption's resulting data were in agreement with Freundlich isotherm according to the regression analysis, and the kinetics data followed pseudo-first-or

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Publication Date
Thu Apr 20 2023
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
A Brief Review: Some Interesting Methods of Synthesis Chromene Derivatives as Bioactive Molecules
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Chromene is considered a fused pyran ring with a benzene ring, which is found in many plants and is part of many important compounds such as anthocyanidins, anthocyanins, catechins, and flavanones. These compounds are included under the headings "flavonoids" and "isoflavonoids." These compounds are well known as bioactive molecules with wide medicinal uses. According to these pharmacokinetic characteristics, many researchers are giving more attention to this type of compound and its derivatives. Many chromene derivatives have been synthesized to study their biological effects for the treatment of many diseases. Furthermore, the researcher displayed wide interest in finding new methods for synthesizing chromene derivatives. These met

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Publication Date
Mon Oct 03 2016
Journal Name
International Journal Of Civil Engineering
Development of Excess Pore Water Pressure around Piles Excited by Pure Vertical Vibration
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Publication Date
Sun Jul 09 2023
Journal Name
Journal Of Engineering
Remediation of Groundwater Contaminated with Copper Ions by Waste Foundry Sand Permeable Barrier
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The permeable reactive barrier (PRB) is one of the promising innovative in situ groundwater remediation technologies, in removing of copper from a contaminated shallow aquifer. The 1:1- mixture of waste foundry sand (WFS) and Kerbala’s sand (KS) was used for PRB. The WFS was represented the reactivity material while KS used to increase the permeability of PRB only. However, Fourier-transform infrared (FTIR) analysis proved that the carboxylic and alkyl halides groups are responsible for the sorption of copper onto WFS. Batch tests have been performed to characterize the equilibrium sorption properties of the (WFS+KS) mix in copper- containing aqueous
solutions. The sorption data for Cu+2 ions, obtained by batch experiments, have be

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